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More Highlights

⇒ OFFENCES UNDER GST LAW (PART-1)
March 13, 2025

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⇒ GST Composition Scheme: Simplified Taxation or a Hidden Revenue Generator?
March 13, 2025

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⇒ Demand notice issued and signed without valid order or without order is void. Officers must be careful and taxpayers need to be vigilant to find out existence of valid order.
March 13, 2025

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⇒ THE MORATORIUM UNDER SECTION 96 OF THE INSOLVENCY AND BANKRUPTCY CODE DOES NOT EXTEND TO REGULATORY PENALTIES FOR NON-COMPLIANCE
March 13, 2025

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⇒ Empowering Women in Global Trade
March 13, 2025

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⇒ key differences between Anti-Dumping Duty, Safeguard Duty, and Countervailing Duty
March 13, 2025

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⇒ Anti-Dumping Duty: An Introduction
March 13, 2025

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⇒ Safeguard Duty: How It Works – A Complete Analysis
March 13, 2025

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⇒ Countervailing Duty on Saccharin Imports from China PR Dated: Notification No. 01/2025-Customs (CVD) 25th February 2025
March 13, 2025

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⇒ Finance for MSME Exporters: Understanding Guidelines and Processes
March 13, 2025

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More Articles

Computation of capital gains in case of depreciable assets.: Clause 74 of Income Tax Bill, 2025 vs. Section 50 of Income-tax Act, 1961

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Cost of acquisition for capital gains tax purposes: Clause 73 of the Income Tax Bill, 2025 vs. Section 49 of the Income Tax Act, 1961

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Mode of computation of capital gains: Clause 72 of the Income Tax Bill, 2025 vs. Section 48 of the Income-tax Act, 1961

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Withdrawal of Exemption in Certain Cases: Clause 71 of the Income Tax Bill, 2025 vs. Section 47A of the Income-tax Act, 1961

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Capital Gains Tax Exemptions: Clause 70 of the Income Tax Bill 2025 vs. Section 47 of the Income Tax Act 1961

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Capital Gains on Share Buy-Backs: Clause 69 of the Income Tax Bill, 2025 vs. Section 46A of the Income-tax Act, 1961,

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Capital gains - Distribution of assets by companies in liquidation: Clause 68 of the Income Tax Bill, 2025 vs. Section 46 of the Income-tax Act, 1961

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Capital Gains - Chargeability: Clause 67 of the Income Tax Bill, 2025 vs. Section 45 of the Income Tax Act, 1961

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Tax Implications in Co-operative Bank Mergers (Reorganizations): Clause 65 of the Income Tax Bill, 2025, vs. Section 44DB of the Income-tax Act, 1961

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Acceptance of Electronic mode of Payment: Clause 64 and Clause 187 of the Income Tax Bill, 2025 vs. Section 269SU of the Income Tax Act, 1961

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Tax Audit Requirements in India: Clause 63 of the Income Tax Bill, 2025 vs. Section 44AB of Income Tax Act, 1961

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Maintenance of books of account: Clause 62 of the Income Tax Bill, 2025 vs. Section 44AA of the Income Tax Act, 1961

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Presumptive Taxation for Non-Residents in India: Clause 61 of the Income Tax Bill, 2025 merging Sections 44B, 44BB, 44BBA, 44BBB, 44BBC and 44BBD of Income Tax Act, 1961

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Head Office Expenditure Deductions - Reforming Non-Resident Tax Deductions: Clause 60 of Income Tax Bill, 2025 vs. Section 44C of the Income-tax Act, 1961

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Computing income by way of royalties, etc., in case of non-residents - Clause 59 of the Income Tax Bill, 2025 vs. Section 44DA of the Income Tax Act, 1961

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Presumptive profits and gains of business of plying, hiring or leasing goods carriages: Clause 58 of the Income Tax Bill, 2025 vs. Section 44AE of the Income Tax Act, 1961

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Computing Profits and Gains of Profession on Presumptive Basis: Clause 58 of the Income Tax Bill, 2025 vs. Section 44ADA of the Income Tax Act, 1961

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Computing profits and gains of business on presumptive basis: Clause 58 of the Income Tax Bill, 2025 vs. Section 44AD of the Income-tax Act, 1961

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Modernizing Revenue Recognition in Construction and Service Contracts: Clause 57 of Income Tax Bill, 2025 Vs. Section 43CB of Income-tax Act, 1961

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Taxation of Interest Income for Financial Institutions: Clause 56 of Income Tax Bill, 2025 vs. Section 43D of the Income Tax Act, 1961

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Taxation of insurance businesses: Clause 55 of the Income Tax Bill, 2025 vs. Section 44 of the Income Tax Act, 1961

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Evolution of Tax Provisions for Trade and Professional Associations: Clause 50 of the Income Tax Bill, 2025 vs. Section 44A of the Income-tax Act, 1961

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Understanding the Full Value of Consideration of capital assets under Business income Head: Clause 53 of the Income Tax Bill, 2025 vs. Section 43CA of the Income-tax Act, 1961

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Computation of Cost of Acquisition of Certain Assets under Business Income Head: Clause 40 of the Income Tax Bill, 2025 vs. Section 43C of the Income Tax Act, 1961

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Complexities of Tax Deductions - requiring actual payment for certain deductions: Clause 37 of the Income Tax Bill, 2025 vs. 43B of the Income Tax Act, 1961

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More Notes

IT

- Zero Coupon Bond - Specified bond notified u/s 2(48) of the Income-tax Act, 1961.
March 11, 2025

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FTP

- Extension in "Free" Import Policy of Urad ([Beans of SPP Vigna Mungo (L.) Hepper]) [ITC (HS) code 07133110] under ITC (HS) 2022, Schedule -I(Import Policy)
March 10, 2025

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FTP

- Extension in Import Period for Yellow Peas under ITC(HS) Code 07131010 of Chapter 07 of ITC (HS) 2022, Schedule -I(Import Policy)
March 10, 2025

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FTP

- Amendment in Export Policy Condition under HSN of Schedule-II (Export Policy), ITC(HS) 2022
March 10, 2025

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FTP

- Amendment in Export Policy of Broken Rice under HS code 1006 40 00
March 7, 2025

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Cus

- Amendment in Notification No. 64/2023-Customs, dated the 7th December, 2023 - Exemption for imports of Yellow Peas [HS 0713 10 10] from applicable BCD and AIDC
March 7, 2025

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Cus

- Seeks to amend various Notifications - Change in rate of duty against import of Lentils (Mosur)
March 7, 2025

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ADD

- Seeks to impose ADD on Trichloro Isocyanuric Acid imported from China PR and Japan for 5 years, pursuant to final findings of DGTR
March 7, 2025

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IT

- Exemption from specified income U/s 10(46) of IT Act 1961 - ‘The Delhi Building and Other Construction Workers Welfare Board’
March 6, 2025

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FTP

- Amendment in Import Policy and Policy Condition of Platinum covered under HS Code 7110 of Chapter 71 of ITC (HS) 2022, Schedule -I (Import Policy)
March 5, 2025

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SEBI

- Corrigendum - Notification No. SEBI/LAD-NRO/GN/2025/230 dated 14th February, 2025
March 4, 2025

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SEBI

- Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2025
March 3, 2025

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SEBI

- Notification under clause (u) of sub-section (1) of Section 2 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
February 28, 2025

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FEMA

- Corrigendum - Notification No. FEMA 10 (R)/(4)/2024-RB dated 19th November 2024
February 28, 2025

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Cus (NT)

- Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
February 28, 2025

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More Notifications

DGFT

- Inputs on Draft Amendments in Procedures for Export Authorization for "Stock and Sale" of SCOMET items
March 12, 2025

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SEBI

- Faster Rights Issue with a flexibility of allotment to specific investor(s)
March 11, 2025

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DGFT

- Amendment to Para 10.12(D) of the Handbook of Procedures 2023 – Revised Procedure for General Authorization for Export after Repair (GAER)
March 10, 2025

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Customs

- Automation of Refund Application and Processing in Customs–Reg.
March 7, 2025

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Customs

- Regulation of import of pet dog and pet cat under the Live- stock Importation Act, 1898: Facilitation for final Quarantine Clearance
March 5, 2025

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Customs

- Disposal of Unmanned Aircraft Systems (UAS)/Unmanned Aerial Vehicles (UAV)/Remotely Piloted Aircraft Systems (RPAS)/Drones
March 4, 2025

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SEBI

- Relaxation in timeline for reporting of differential rights issued by AIFs
March 3, 2025

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DGFT

- Fixation of one new Standard Input Output Norms (SIONs) at SION A-3684 under 'Chemical and Allied Product' (Product Code 'A').
March 3, 2025

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DGFT

- Difficulty in closure of Advance Authorisation due to space constraints in the description column of the shipping bills
February 28, 2025

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SEBI

- Amendments and clarifications to Circular dated January 10, 2025 on Revise and Revamp Nomination Facilities in the Indian Securities Market
February 28, 2025

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SEBI

- Industry Standards on Key Performance Indicators (“KPIs”) Disclosures in the draft Offer Document and Offer Document
February 28, 2025

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Customs

- Admissibility of AIR of duty drawback on export goods manufactured from inputs, some of which are non-duty paid
February 28, 2025

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SEBI

- Regulatory framework for Specialized Investment Funds (‘SIF’)
February 27, 2025

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SEBI

- Timelines for deployment of funds collected by Asset Management Companies (AMCs) in New Fund Offer (NFO) as per asset allocation of the scheme
February 27, 2025

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SEBI

- Opening of Demat Account in the name of Association of Persons
February 25, 2025

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More Circulars

⇒ Progressive social policies, robust infra, placed TN on economic growth trajectory: Economic Survey
March 13, 2025

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⇒ Chhattisgarh Budget looks to give 'GATI' to development
March 13, 2025

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⇒ TN govt replaces Rupee symbol in budget logo with Tamil letter, draws BJP's ire
March 13, 2025

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⇒ South Africa plans to spend more on health, defence after US cuts aid
March 13, 2025

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⇒ Goa CM to present state budget on Mar 26
March 12, 2025

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⇒ Arunachal Assembly passes 2025-26 Budget by voice vote
March 12, 2025

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⇒ No sitting of Himachal assembly on Mar 15, budget to presented on Mar 17 at 2 pm: Speaker
March 12, 2025

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⇒ Budget will give new direction to development of MP, says Union minister Chouhan
March 12, 2025

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⇒ Assam aims to utilise 90 pc of budget estimates in FY'26
March 12, 2025

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⇒ Congress calls MP budget full of ‘empty promises’, silent on raising ‘Ladli Behna’ aid
March 12, 2025

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⇒ BRISKPE gets RBI in-principle authorisation for cross-border payments
March 12, 2025

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⇒ Inflation slips below RBI's target of 4 pc; factory output up 5 pc
March 12, 2025

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⇒ R'than Assembly passes GST Amendment Bill by voice vote
March 12, 2025

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⇒ Parliamentary panel raises concern over underutilisation of funds by rural development ministry
March 12, 2025

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⇒ Annual Survey of Unincorporated Sector Enterprises (ASUSES)
March 12, 2025

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More News

Penalty under section 127 (29)

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Gst on royalty under rcm (26)

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Refund of interest on gst refund of pre-deposit (26)

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Charge sheet under section 132. (22)

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Section 74 of cgst (19)

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Three personal hearings under gst law (18)

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Royalty payment and gst (16)

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Refund of cess in case of exports on payment of igst (16)

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Can appellate authority issue show cause notice under section 73 or 74 as per appeal section 107(11) (15)

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Rcm on rent (15)

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Amnesty scheme, 2024 (14)

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3b filed nil for sept 17 to dec 17, itc disallowed by officer (13)

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Itc credit claime on import of machine (13)

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Punishment under section 132 (13)

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Proposed amendment to section 17[5][d] (13)

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Go to Forum

Mismatch of type of goods in invoice, e-way bill with physical verification ... (7)

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Gst registration - threshold limit and applicability ... (5)

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Role transition and salary arrangements for kmp ... (1)

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Gst refund (1)

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Itc reversal for second hand plant and machinery purchased ... (2)

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Gst on electricity produced and supplied by sugar mills to electricity grid ... (3)

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Composite supply, invoice and hsn (2)

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Items which are need to be included in invoice ... (7)

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Frieght charges on composite supply exempted goods ... (3)

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Value on commercial building developed on sharing basis ... (2)

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Applicability of gst on payment of actual wages through labour contractor, ... ... (3)

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Duplicate invoice number (2)

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Wrong invoice with e-way bill generated (1)

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Supply of goods with delivery challan (4)

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Gstr-9 late fee , and limitation (6)

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Go to Forum